can sister file head house on taxes?

So far only Stephen is using the current rules.

See IRS publication 501.

A sister can claim nieces and nephews that live with her and these make her eligible for HOH and EIC. As long as the children ARE the children of her sister and lived with her for more than 6 months of the year (and didn't support themselves), this is possible.

Claiming HOH requires the sister have paid more than half of the bills of keeping up the home and have a qualifying dependent. If sister did NOT pay more than half the bills, then she files single. (Unless she's married.)

For your friend, no, because there is no earned income credit for an adult who doesn't work.

If the sister qualifies to claim the kids as dependents, then she could file head of household.

Not unless her sister is not providing more than half of their financial support but when they tell social services they are tax dependents they could lose their government aid. Claiming someone as a dependent has requirements. Here is a link to the IRS about who can be claimed. All you have to do is call the IRS, they will give you that info.

Possibly

How long have they lived with sis?

Who is paying rent--section 8?

Who is paying food--Link?

Who is paying medical care--Medicaid?

What is sis paying and what is her sis paying?

Sis must prove SHE, not govt, pays more than half cost of proving home for self, sis & kids

She must have documents that show sis & kids lived with her all year and be able to prove she supported household and sis cannot have earned more than $3900 for year

IRS is slow but relentless--don't mess with them

You do not need hoh to get eic.